Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) The under treasurer must give the auditor-general the annual financial statements of the Territory for a financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 4 months after the end of the financial year.
(2) The auditor-general must give the Treasurer an audit opinion about the annual financial statements within 4 months after the end of the financial year.
(3) Despite subsections (1) and (2), if an ordinary election is to be held in the year after the end of the financial year—
(a) the under treasurer must give the auditor-general the annual financial statements of the Territory for the financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 3 months after the end of the financial year; and
(b) the auditor-general must give an audit opinion to the Treasurer within 3 months after the end of the financial year.
(4) Also, despite subsections (1) and (2), for the 2020-21 financial year—
(a) the under treasurer must give the auditor-general the annual financial statements of the Territory for the financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 5 months after the end of the financial year; and
(b) the auditor-general must give an audit opinion to the Treasurer within 5 months after the end of the financial year.
(5) In this section:
"ordinary election"—see the Electoral Act 1992
, dictionary.